Schiffer v. Douglass

Citations

• 74 Kan. 231
• 86 P. 132
• 1906 Kan. LEXIS 42

Syllabus

<p>SYLLABUS BY THE COURT.</p> <p>1. Taxation — Excessive Levy — Tender of Valid Portion — Lien Not Discharged. Where an excessive tax is levied against real estate, a mere tender of the valid portion of such tax to the county treasurer by the landowner and a refusal on the part of the treasurer to accept the tender will not relieve the land of the tax lien for the valid part of such tax.</p> <p>2. Conveyances — Tax Deed Executed on Sunday — Tax Lien Not Destroyed. The holder of a tax-sale certificate requested the county clerk to issue a tax deed thereon. A deed was executed and delivered within the time prescribed by section 7715 of the General Statutes of 1901, relating to floating liens. From the date of the deed it appeared to have been executed on Sunday. This fact was discovered more than four years after the sale of the land. Held, that the execution of the deed on Sunday was not such a violation of sec-' tion 7715 as to destroy the tax lien under the certificate.</p>